Does Windows 2k have a 'c:\windows\system32' folder

I wrote an app for someone with VB6 and sent it to him. He has Windows 2k with sp4. He is getting the following error:
File error 76
Path not found

I have XP so I can only test it with XP and it works fine. I do reference the folder "C:\Windows\System32" in my app. Is it possible that he is getting that error because Windows 2k doesn't have that folder.

the other experts are spot on, win2k broke the mould by going to c:\winnt
previously and after with xp, default is c:\windows
note users may also have installed windows in their own directory and not accept the default

Use the advice from egl1044, use an API, credit goes to egl1044 if u decide to use API

Thank you all very very much! I have tried and tested rockiroads's code and it works good on XP. I assume it will work good on Win2k also but I'm still waiting to hear back from the client. I will be back. I'm pretty sure my problem is solved. I will probably end up splitting points here somewhat.
Again, thank you all very much!
Cheers!
ahammar

Thanks to all of you. I have heard back and it seems to work fine. You guys are life savers. I'm not sure how to be fair, but I think I should give rockiroads the majority of points because he (she) was first with a complete answer and code, and that is what I used. I know pradapkumer's code would have worked just as well, so I thank all of you.
rockiroads: 350
egl1044: 50
gecko_ua2003: 50
pradapkumer: 50